Wiley IFRS 2017

24Financial Instruments

1. Introduction
2. Future Developments and a Summary of IFRS 9
   1. Background to IFRS 9
   2. Initial Recognition
   3. Subsequent Recognition and Measurement
   4. Hedge Accounting
3. Definitions of Terms
4. Discussion of Certain Concepts
   1. Cash
   2. Receivables
   3. Pledging, Assigning and Factoring Receivables
      1. Pledging of Receivables
      2. Assignment of Receivables
      3. Factoring of Receivables
   4. Transfers of Receivables with Recourse
5. IAS 32: Financial Instruments—Presentation
   1. Issues Addressed by IAS 32
      1. Distinguishing Liabilities from Equity
      2. Puttable Financial Instruments
   2. IAS 32—Presentation Examples
      1. Interests in Co-Operatives
   3. Convertible Debt Instruments
      1. Features of Convertible Debt Instruments
      2. Classification of Compound Instruments
      3. Induced Conversion of Debt Instruments
      4. Debt Instruments Issued with Share Warrants
      5. Instruments having Contingent Settlement Provisions
      6. Treasury Shares
      7. Reporting Interest, Dividends, Losses and Gains
      8. Offsetting Financial Assets and Liabilities
      9. Legally Enforceable Right of Setoff
      10. Disclosure Requirements Under IAS 32
6. IAS 39: Financial Instruments—Recognition and Measurement
   1. Applicability
   2. Initial Recognition and Measurement
   3. Subsequent Measurement
   4. Gains and Losses
   5. Derecognition
      1. Derecognition of Financial Assets
      2. Derecognition of Financial Liabilities
      3. Gain or Loss on Derecognition of Financial Liabilities
      4. Substantial Modification of the Terms of Existing Debt Instruments
      5. Determining Fair Value
      6. Constraints on Use of Held-to-Maturity Classification
      7. Held-to-Maturity Investments ...